https://www.taxtmi.com/caselaws?id=438881 The Tribunal held that the demand of central excise duty under Rule 6(3)(b) of Cenvat Credit Rules, 2004 was not sustainable for a specific period as the appellant had reversed Cenvat Credit attributable to exempted goods processing. The Tribunal emphasized that the demand should not exceed the Cenvat Credit linked to inputs used in exempted goods and found the 10% demand unjustified. The matter was remanded for verification of the Cenvat Credit reversal quantification, leading to the disposal of the appeal with a remand order for a fresh decision. en-us Thu, 08 Jun 2023 00:00:00 +0530 Mon, 12 Jun 2023 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438881 The Tribunal held that the demand of central excise duty under Rule 6(3)(b) of Cenvat Credit Rules, 2004 was not sustainable for a specific period as the appellant had reversed Cenvat Credit attributable to exempted goods processing. The Tribunal emphasized that the demand should not exceed the Cenvat Credit linked to inputs used in exempted goods and found the 10% demand unjustified. The matter was remanded for verification of the Cenvat Credit reversal quantification, leading to the disposal of the appeal with a remand order for a fresh decision. Case-Laws Central Excise Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438881